UIGAU

HB1219: A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Page last updated: Sunday, April 20, 2025 at 6:56 PM (America/Indianapolis).


General Information

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Actions (3 total)

Digest

Provides an assessed value deduction for eligible grain processing equipment equal to 100% of the assessed value for assessment dates beginning in 2026. However, limits the deduction to 10 consecutive years in the case of an owner of the equipment who is a grain buyer or warehouse subject to licensing by the Indiana grain buyers and warehouse licensing agency. Provides a sales tax exemption for equipment used in storing, drying, moving, removing, and handling agriculturally cultivated grain crops.